Pasternik Company produces and sells two products, Alpha and Zeta. The following information is available relating to its setup activities: Alpha Zeta Units produced 560 70,000 Batch size (units) 20 400 Total direct labor hours 4,000 85,000 $ 4,000 Cost per setup $4,000 With a volume-based costing system that applies overhead based on direct labor hours, the setup cost portion of overhead for each unit is: (Round intermediate calculations and your final answers to the nearest cent.) Alpha $ 9.12 Zeta $9.12 A) $65.14 $11.07 B) $ 0.10 $ 7.10 C) $31.37 $31.37 D) $154.14 $54.46 E) Multiple Choice Option E Option C Option D Option B Option A